Corporate social responsibility is a notion that is influenced by the business and industrial sectors towards sustainable business and wellness society. India’s corporate social responsibility law’s require business to contribute in CSR initiatives, 2 percentage amounts from any one of the following criteria annual turnover, annual net worth and annual profit for the three fiscal years preceding the current one, If any CSR funds remain unspent, they should move to an account for unutilized CSR funds with 30days. If this is not done, the funds are considered unutilized at the conclusion of the fiscal year 30 days of the end of the financial year, the amount will be moved to the VII schedule of the provision of the CSR. The micro small and medium enterprises is the backbone of the national economic structure and serves as a fortification for the Indian economy. The corporate social responsibility is not mandatory for the small-scale sectors, even though they know about the concept of CSR and maintain the quality and environment responsibility. The study is limited to certain secondary data and is descriptive in nature. The study attempts to examine the MSME involvement in social responsibility without a separate CSR provision and also suggest to the government to create specific provision MSME for social responsibility in their business.

Corporate social responsibility, micro, small and medium enterprises, philanthropic, ethical, stakeholder, discretionary, fortification, perspective.